Victorian Current Acts Victorian Current ActsS. 96(1) amended by No. 47/2020 s. 57(a).
(1) Unpaid land tax (including any interest and penalty tax) is a first charge on the land on which the tax is payable.
(2) The charge has priority over all other encumbrances to which the land is subject.
(3) Subsections (1) and (2) do not apply to—
(a) land tax on Crown land or vested land under Part 3A of the Victorian Plantations Corporation Act 1993 ; or
(b) land tax on transmission easements.
(4) If a person—
(a) is a bona fide purchaser for value of land; and
S. 96(4)(b) amended by No. 47/2020 s. 57(b)(i).
(b) obtains a certificate from the Commissioner under section 95AA of the Taxation Administration Act 1997 in respect of the land—
S. 96(4) amended by No. 47/2020 s. 57(b)(ii).
the charge does not secure any amount of land tax (including any interest and penalty tax) on the land in excess of the amount set out in the certificate.